UNITED STATES SUPREME COURT DECISIONS ON-LINE

At respondents' trial on a charge of willfully filing false income tax returns in violation of § 7206(1) of the Internal Revenue Code, the District Court adequately instructed the jury on willfulness in accordance with the standard that willfulness in the context of § 7206 and related statutes simply means a voluntary, intentional violation of a known legal duty, United States v. Bishop, 412 U. S. 346, and hence an additional instruction on good faith was unnecessary.

Certiorari granted; 528 F.2d 247, reversed and remanded.